1.audit 审计 53^1;
2.attestation 鉴证 <CP't[
3.credibility 可信赖程度 ~o;*{ Q
4.audit of financial statements 财务报表审计 wCr+/"t
5.agreed-upon procedures 执行商定程序 \ U`rF
6.high levels of assurance 高水平保证 a67NWH
7.compilation 编制 ~f2-%~
8.reliability 可靠性 vw
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9.relevance 相关性 6v-2(Y
10.professional skepticism 职业谨慎 .=b)Ae c
11.objectivity 客观性 1lUY27MF
12. professional competence 专业胜任能力 g|3FJA/
13.Senior/CPA-in-charge 项目经理 bO{wQ1)Z_
14.audit engagement letter 业务约定书 .!Q[kn0a
15.recurring audit 连续审计 rUF= uO(
16.the client 委托人 9%u
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17.change CPA 更换注册会计师 my3W [3#
18.the existing CPA 现任注册会计师 {,m W7
19.the successor CPA 后任注册会计师 5@Lz4 `
20.the preceding CPA前任注册会计师 oY%NDTVN
21.issue the audit report 出具审计报告 `Axn
22.expert 专家
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23.the board of directors 董事会 FU~:9EEx
24.knowledge of the entity‘ s business 了解被审计单位情况 zwX1&rN
25.assess material misstatement risks评估重大错报风险 *$7c||J7
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 I%G6V
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27.a general knowledge of —— 初步了解―――的情况 t?kbN\,
28.a more knowledge of—— 进一步了解的情况 |a {*r.
29.the prior year‘s working papers 以前年度工作底稿 j.rJfbE|X
30.minutes of meeting 会议纪要 Zz04Pz1
31.business risks 经营风险 aq,?
32.appropriateness 适当性 )![?JXf
33.accounting estimate 会计估计 ZgI1Byf
34.management representations 管理层声明 bjJ212J
35.going concern assumption 持续经营假设 E>SLR8!Cv
36.audit plan 审计计划 HTCn=MZm
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37.significant audit areas 重点审计领域 wN! 5[N"
38.error 错误 6d3-GMUQ
39.fraud舞弊 )Wm:Ilq
40.modified or additional procedures 修改或追加审计程序 X8b
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41.misappropriation of assets 侵占资产 6jtnH'E/
42.transactions without substance 虚假交易 '`Z5.<n7p
43.unusual pressures 异常压力 7l3sd5
44.the suspected noncompliance 涉嫌存在违法行为 F.JvMy3
45.materialiy 重要性 B
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46.exceed the materiality level 超过重要性水平 i~6qOlLD-
47.approach the materiality level 接近重要性水平 F&lvofy23
48.an acceptably low level 可接受水平 +Te;LJP
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 tcf>9YsOr
50.misstatements or omissions 错报或漏报 9rmOf Jo:
51.aggregate 总计 +K%4jIm
52.subsequent events 期后事项 !8O*)=RA
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 {aWTT&-N
55.audit risk 审计风险 _YW1Mk1
56.detection risk 检查风险 %A dE5HI-
57.inappropriate audit opinion 不适当的审计意见 xV4
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58.material misstatement 重大的错报 #}W^d^-5t5
59.tolerable misstatement 可容忍错报 i7w>Nvj]
60.the acceptable level of detection risk 可接受的检查风险